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All Journal Journal of Accounting and Investment Jurnal Sistem Informasi
Rama Andika Thio Rahman
Universitas Brawijaya
Computer Science & IT Economics, Econometrics & Finance

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Evaluation of E-Budgeting Implementation in Provincial Government of DKI Jakarta Using CIPP Model Approach Rama Andika Thio Rahman; Gugus Irianto; Rosidi Rosidi
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (882.813 KB) | DOI: 10.18196/jai.2001110

Abstract

This research aims at analyzing the effectiveness of e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta using the CIPP (Context, Input, Process and Product) model of Stufflebeam (2003). This qualitative research employs a case study approach and collects the data through interview and documentation. The Informants of this research are the Local Government Budget Team (TAPD) of the Special Capital Region of Jakarta Province. The results of this research show that the e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta is worthy to be continued since it evidently runs effectively with regard to the four components of CIPP Model. With regard to Context, it focuses on successful achievement of initial purposes, which are budget transparency and accountability. The finding of context evaluation is a shift of users’ paradigm from old system to e-Budgeting. With regard to Input, it uses adequate facilities and infrastructures as well as human resources, and the results of input evaluation show that an improvement of network and server used is necessary. With regard to Process, it facilitates and minimizes error in RKA arrangement process. The results of process evaluation show that there is no legally applicable SOP in e-budgeting implementation stages. With regard to output (Product), it improves Local Budget quality in case of its appropriateness to RPJMD planning document, and active role of budget control management.
Analisis Implementasi E-Bugdeting dengan Menggunakan Model CIPP pada Pemerintah Provinsi DKI Jakarta Rama Andika Thio Rahman
Jurnal Sistem Informasi Vol. 14 No. 2 (2018): Jurnal Sistem Informasi (Journal of Information System)
Publisher : Faculty of Computer Science Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.385 KB) | DOI: 10.21609/jsi.v14i2.695

Abstract

This study aimed to analyse the effectiveness of e-Budgeting implementation in the Provincial Government of DKI Jakarta by using CIPP (Context, Input, Process, and Product) model from Stufflebeam (2003). The type of this research was a qualitative research using case-study approach. The data were collected using interviews and documentation studies. The results of this study revealed that the implementation of e-Budgeting in DKI Jakarta Provincial Government was feasible to proceed as it was proven to be effective when viewed from the four components of CIPP Model that is context which focuses on the success of achieving the initial goal of budget transparency and accountability. Furthermore, in terms of inputs, the use of facilities, infrastructure and human resources was adequate. Viewed from the process, e-Budgeting simplified and minimized errors in the process of preparing the work plan and budget (RKA). From the output (Product), it improved the quality of regional budget (APBD) in terms of conformity with the Regional Medium-Term Development Plan (RPJMD) document and the control management of budget that plays an active role.
Co-Authors . Rosidi Gugus Irianto